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In the statement of Standard Input Output Norms (SION) as contained in the Handbook of Procedures (Vol.2), 2004-2009, as amended from time to time, addition/revision/amendments/corrections at appropriate places as mentioned in ANNEXURE “A” (Pages 1-3 ) to this Public Notice are made.
the short question for determination is, Whether operating systems (software) which controls the working of the computer and which is preloaded in the laptop (notebook) is classifiable as a separate entity under CTH 85.24 at ‘nil’ rate of duty or as an integral part of the laptop under CTH 84.71 at the appropriate rate of duty.
